Lessons for Tax Administrators in Adopting the OECD's 'Enhanced Relationship' Model – Australia's and New Zealand's Experiences

37 Pages Posted: 24 Dec 2015

See all articles by Justin Dabner

Justin Dabner

Tax Re-Solutions

Mark Burton

University of Melbourne - Law School; University of Canberra - Law School

Date Written: 2009

Abstract

In considering how tax administrators should relate to tax intermediaries, one approach has been to move tax administrators from a command and control posture to a more sophisticated form of regulation, as recently endorsed by the OECD's "enhanced relationship" model. For the last decade, Australia and New Zealand have tested this initiative under the name of "responsive regulation". This article examines the experiences of Australia and New Zealand in forming an enhanced relationship between tax administrators and tax intermediaries. The article shows that forming an enhanced relationship has been problematic in both countries.

Suggested Citation

Dabner, Justin and Burton, Mark, Lessons for Tax Administrators in Adopting the OECD's 'Enhanced Relationship' Model – Australia's and New Zealand's Experiences (2009). Available at SSRN: https://ssrn.com/abstract=2707900 or http://dx.doi.org/10.2139/ssrn.2707900

Justin Dabner (Contact Author)

Tax Re-Solutions ( email )

Cairns, Qld
Australia
0412283702 (Phone)

HOME PAGE: http://lkmandjhd.com.au/tax-re-solutions/

Mark Burton

University of Melbourne - Law School ( email )

University Square
185 Pelham Street, Carlton
Victoria, Victoria 3010
Australia
+61 3 903 54239 (Phone)

University of Canberra - Law School ( email )

Canberra, Australian Capital Territory 2601
Australia

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